This paper describes a refactoring process that transforms a Java source code base into a functionally equivalent AspectJ source code base. The process illustrates the use of a collection of refactorings for aspect-oriented source code, covering the extraction of scattered implementation elements to aspects, the internal reorganization of the extracted aspects and the extraction of commonalities to super-aspects.Fundação para a Ciência e a Tecnologia (FCT)Fundo Europeu de Desenvolvimento Regional (FEDER) - POSC/EIA/60189/200